Replacing Integral Features

In dealing with a recent project in Leeds, we came across one of the many quirks of the tax system regarding Capital Allowances.
Certain capital expenditure is deemed to be an ‘Integral Feature’ which receives writing-down allowances at a low rate.  Such items include electrical systems, lighting systems and cold water systems.
Key here is that when an ‘integral feature’ is repaired, in certain situations, the cost may be treated as capital rather than as revenue thus causing a problem as relief is deferred.
In general, this rule will apply where the expenditure is more than 50% of the cost of replacing the whole asset, however tax advice should be taken on a specific case by case basis, to understand if the problem can be avoided.